Japan Consumption Tax Calculator – 10%/8% Reverse

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How to use

Choose Price excl. tax → Price incl. tax or Price incl. tax → Price excl. tax in the tab above and enter the amount in yen. Pick the tax rate (standard 10% or reduced 8%) and a rounding method (Round down, Round half up, or Round up), and the price excl. tax, consumption tax, price incl. tax, the calculation, and the national/local tax breakdown are displayed.

Tax rates and what they cover

Since October 1, 2019, Japan’s consumption tax has two rates.

Standard rate 10% = 7.8% national consumption tax + 2.2% local consumption tax. It applies to most goods and services, as well as dining out and alcohol.
Reduced rate 8% = 6.24% national consumption tax + 1.76% local consumption tax. It applies to food and beverages other than alcohol and dining out, and to newspaper subscriptions delivered at least twice a week.

The national portion is set by Article 29 of the Consumption Tax Act (消費税法), and the local portion by Article 72-83 of the Local Tax Act (地方税法).

Formula and reverse calculation

Adding tax: consumption tax = pre-tax price × 10% (or 8%); tax-included price = pre-tax price + consumption tax. A pre-tax price of 1,000 yen at 10% gives a tax of 100 yen and a tax-included price of 1,100 yen.
Reverse: consumption tax = tax-included price × 10/110 (8%: × 8/108); pre-tax price = tax-included price − consumption tax. A tax-included price of 1,080 yen at 8% gives a tax of 80 yen and a pre-tax price of 1,000 yen.

Rounding (round down, half up, round up)

For tax shown on a qualified invoice, how to round fractions under 1 yen is up to each business — round down, round half up, or round up. On a qualified invoice, the fraction must be rounded only once per tax rate per invoice; rounding each line item separately and adding them up is not allowed (Article 70-10 of the Order for Enforcement of the Consumption Tax Act, 消費税法施行令). This calculator rounds the tax only once per rate per transaction, with round down as the default.

Pre-tax 1,234 yen at 8% → 1,234 × 8% = 98.72 → rounded down to 98 yen (tax-included 1,332 yen); round half up or round up gives 99 yen.
Tax-included 1,000 yen at 10% → 1,000 × 10/110 = 90.9… → rounded down to 90 yen, pre-tax 910 yen.

Sources

e-Gov法令検索 — 消費税法 (in Japanese) — Article 29 (tax rates), Article 63 (total price display, 総額表示)
国税庁 — No.6303 消費税および地方消費税の税率 (in Japanese) — 10%/8%, breakdown of national and local consumption tax, reduced-rate items
国税庁 — No.6902 「総額表示」の義務付け (in Japanese) — Obligation to display tax-included prices, with examples
国税庁 — No.6371 端数計算 — Invoice rounding; see the NTA proposal page below for future changes.
国税庁 — 消費税率引下げ特設サイト

Frequently asked questions

How do I enter a receipt with both 10% and 8% items?

Calculate the amounts for each rate separately. Applying one rate to the combined total will not give the correct tax.

Why can the result differ from my receipt by one yen?

The rounding method or calculation unit may differ. Check the receipt's rate and whether tax is rounded down, half up or up. Reverse calculation cannot always recover the seller's original pre-tax price.

Can I use this result as my consumption tax return amount?

This tool calculates tax added to or included in a price. It does not calculate input tax credits or tax-period returns. The national/local split is a guide, not a filing amount.

Does this include the proposed future food tax reduction?

No. It uses the current 10% and 8% rates checked on October 17, 2026. The NTA describes the future proposal as subject to parliamentary deliberation and passage, so it is not applied to current calculations.

Must Japanese price displays include consumption tax?

Any taxable business that displays a price to consumers in advance must show the tax-included price (Article 63 of the Consumption Tax Act, 消費税法). Formats such as "11,000円", "11,000円(税込)", or "11,000円(うち消費税額等1,000円)" are all acceptable as long as the tax-included price is visible, and showing the pre-tax price alongside it is also allowed. If a price tag shows only the tax-included price, use the reverse tab to see the pre-tax price and tax amount.